000			02419nam a22002897a 4500
003			AUA.1
005			20160229124521.0
008			160229t xxu||||| |||| 00| 0 eng d
020			_a9780273779858
020			_a0273779850
040			_cJTL
050			_aHF5686.C8 _bH59 2013
100			_aHorngren, Charles T., _d1926 _952774
245			_aCost accounting : _ba managerial emphasis / _cHorngren, Charles T.; Datar, Srikant M.; Rajan, Madhav V.
250			_a14th edition.
260			_aBoston : _bPearson, _c[2013]
300			_a892 p. : _bill., _c28 cm.
500			_aRev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.]. 13th ed.
501			_aPearson Horizon Editions.
504			_aIncludes bibliographical references and index.
505			_a1. The manager and management accounting-- 2. An introduction to cost terms and purposes-- 3. Cost-volume- profit analysis-- 4. Job costing-- 5. Activity-based costing and activity-based management-- 6. Master budget and responsibility accounting-- 7. Flexible budgets, direct-cost variances, and management control-- 8. Flexible budgets, overhead cost variances, and management control-- 9. Inventory costing and capacity analysis--- 10. Determining how costs behave-- 11. Decision making and relevant information-- 12. Pricing decisions and cost management-- 13. Strategy, balanced scorecard, and strategic profitability analysis-- 14. Cost allocation, customer-profitability analysis, and sales-variance analysis-- 15. Allocation of support-department costs, common costs, and revenues-- 16. Cost allocation: joint products and byproducts-- 17. Process costing-- 18. Spoilage, rework, and scrap-- 19. Balanced scorecard: quality, time, and the theory of constraints-- 20. Inventory management, just-in-time, and simplified costing methods-- 21. Capital budgeting and cost analysis-- 22. Management control systmes, transfer pricing, and multinational considerations-- Performance measurement, compensation, and multinational considerations.
650			_aCost accounting. _952775
700			_aDatar, Srikant M. _952776
700			_aRajan, Madhav V. _952777
942			_2lcc _cBOOK _hHF 5686.C8 _iH59 2013
999			_c14552 _d14552